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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
OM PARKASH EDUCATIONAL AND SOCIAL WELFARE TRUST – Appellant
Versus
STATE OF PUNJAB AND OTHERS – Respondent
JUDGMENT :
JASGURPREET SINGH PURI, J.
1. By this common order, CWP Nos. 730 and 775 of 2018 are being taken up together for disposal with the consent of learned counsel for the parties, as the issue involved in the aforesaid matters is identical.
2. For the sake of convenience, the facts are being extracted from CWP No. 730 of 2018.
3. Learned Senior Counsel appearing on behalf of the petitioner, while narrating the facts of the present case, submitted that the petitioner is an educational and social welfare trust which had purchased a property by way of Sale Deed No. 2458 dated 01.10.2002, which was duly registered in accordance with law. However, no stamp duty was paid at the time of registration of the aforesaid sale deed in view of the exemption granted by the State of Punjab vide Annexure P-6, which comprises two separate notifications.
4. While referring to the aforesaid notification issued by the Government of Punjab, Department of Revenue and Rehabilitation (Stamps), dated 20.02.1981, it is submitted that the same was issued by the State of Punjab in exercise of powers conferred under Clause (ii) of Sub- section (i) of Section 9 of the Indian Stamp Act, 1899 (hereinafter referre
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The correct procedure for determining the true market value of the property and recovering deficit stamp duty in cases of dispute is as per sub-sections (4) and (5) of Section 32A of the Maharashtra ....
The main legal point established is that an application under Section 31 of the Stamp Act, along with a petition under Section 5 of the Limitation Act, can be adjudicated by the Collector for issuanc....
The importance of timely reference to the Collector for determination of stamp duty and the significance of communication of the order for conferring the status of an order.
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